GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWER vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

ii) The concepts such as 'liberal approach', 'justice-oriented approach',\n'substantial justice' cannot be employed to jettison the law of\nlimitation.\n(iii) If the court finds that there has been 'no negligence' on the part of the\napplicant and the cause shown for delay does not lack bonafides, then\nit may condone the delay. If, on the other

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

condone delay, admit appeal and proceed with\nhearing.\n4.\nWe have heard the learned Representatives of both sides and perused\nthe case record including the impugned orders.\n5.\nIn these matters, the assessee is aggrieved by the action of CIT(E) in\nrejecting assessee's applications for registration u/s 12AB and approval u/s\n80G. The Ld. CIT(E) has rejected

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

condone delay, admit appeal and proceed with\nhearing.\n4.\nWe have heard the learned Representatives of both sides and perused\nthe case record including the impugned orders.\n5.\nIn these matters, the assessee is aggrieved by the action of CIT(E) in\nrejecting assessee's applications for registration u/s 12AB and approval u/s\n80G. The Ld. CIT(E) has rejected

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 6. The facts of the case are that the assessee “Wakeup Foundation, PAN – AAAW9534A” had applied for registration under the new provisions of section 12AB and 80G of the Act. The CIT(E) was issued two notices on 02.08.2024 and 23.08.2024 and called for various documents to process the application

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 6. The facts of the case are that the assessee “Wakeup Foundation, PAN – AAAW9534A” had applied for registration under the new provisions of section 12AB and 80G of the Act. The CIT(E) was issued two notices on 02.08.2024 and 23.08.2024 and called for various documents to process the application

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

ii) I.T.A. No. 77/Ind/2023 is an appeal directed against order dated 24.01.2023 passed by same CIT(E) by which the assessee’s Page 1 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 application dated 29.09.2022 in Form No. 10AB for grant of final approval u/s 80G(5)(vi) under the new provisions of Income

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. THE CIT EXEMPTION., BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

ii) I.T.A. No. 77/Ind/2023 is an appeal directed against order dated 24.01.2023 passed by same CIT(E) by which the assessee’s Page 1 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 application dated 29.09.2022 in Form No. 10AB for grant of final approval u/s 80G(5)(vi) under the new provisions of Income

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

ii) In all other cases of belated applications in filing Form No. 10B\nfor years prior to AY 2018-19, the Commissioners of Income-tax\nare authorized to admit such applications for condonation of delay\nunder section 119(2)(b) of the Act. The Commissioners will while\nentertaining such belated applications in filing Form No. 10B shall\nsatisfy themselves that

MADHYA PRADESH ANUSUCHIT JAATI JAN JAATI EVAM PICHHADA VARG KALYAN SANGH,UJJAIN vs. EXEMPTION, UJJAIN

sections": [ "253", "12AB", "80G", "12AB(1)(b)(ii)(B)", "80G(5)" ], "issues": "Whether the CIT(E) was justified in rejecting the registration/approval applications solely on the grounds of non-submission of documents without granting sufficient opportunity, and whether the delay in filing the appeal should be condoned

RAJESH PRAJAPATI ,UJJAIN vs. ACIT CIRCLE 2(1) , UJJAIN

Appeal is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Shri Rajesh Prajapati, A.C.I.T., बनाम/ 15, Naliya Bakhal, Circle 2(1), Ujjain Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Alnpp5190Q Assessee By Ms.Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 17.07.2023

ii) That the ld. ACIT has withdrawn deduction of Rs. 1,00,000/- u/s 80C, Rs. 4,546/- u/s 80D, Rs. 2,500/- u/s 80G. Page 1 of 12 Shri Rajesh Prajapati, Ujjain, Assessment year 2013-14 2. Heard the learned Representatives of both sides at length and case- records perused. 3. The Registry has informed that as per Form